Notification 31/2018 - Central Tax
Date: August 5, 2018
Effective From: August 5, 2018
Subject
Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
Content
G.S.R......(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the persons who did not file the complete FORM GST REG- 26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID) (hereinafter referred…